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Business and Economics > Corporate Taxation

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Cover IMF Staff Country Reports
Kingdom of the Netherlands: Netherlands: Selected Issues
International Monetary Fund
Overall competitiveness of the Dutch economy seems adequate, but domestically produced exports have lost market share recently. Over the past three decades, globalization has greatly influenced economies as countries have become more integrated. Empirical studies on business cycles synchronization and transmission of shocks among countries have provided conflicting results. In its descriptive part, this study concludes that Dutch export competitiveness is not a problem so far. This also finds that the Netherlands is relatively more exposed to supply-driven shocks while Germany is more exposed to demand-driven shocks.
Keywords:
ISCR; CR; export; Netherlands; SITC; Germany; CIT rate; rate-revenue puzzle; growth advantage; market destination; CIT revenue; rate harmonization; harmonization in the EU; CIT base; Corporate income tax; Exports; Corporate taxes; Income tax systems; Supply shocks; Western Europe; Asia and Pacific
Cover IMF Working Papers
The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods
International Monetary Fund
One difficulty confronting Harberger’s celebrated model of the corporate income tax is how to treat the noncorporate production in primarily corporate sectors and corporate production in primarily noncorporate sectors. This paper presents a two-good model with corporate and noncorporate production of both goods. The incidence of the corporate tax in our Mutual Production Model (MPM) can differ markedly from that in the Harberger Model. The difference between the two models in deadweight loss is also striking, with losses in the MPM over ten times as large as in the Harberger Model.
Keywords:
WP; tax burden; tax rate; income tax; substitution elasticity; Noncorporate firm; capital share; incidence formula; Corporate income tax; Macroprudential policy instruments; Self-employment; Demand elasticity; Tax incidence